Page 100 - Annual Report 2023

31 BANKA KOMBËTARE TREGTARE
Notes to the Consolidated Financial Statements for the year ended 31 December 2023
(amounts in USD, unless otherwise stated)

The following table sets out the changes in gross carrying amount of loans to customers at amortised cost.
CHANGES IN GROSS CARRYING AMOUNT OF LOANS TO CUSTOMERS AT AMORTISED COST

31 December 2023 Retail lending Corporate lending

Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total

Balance at 1 January 615,100,726 14,363,501 11,047,248 640,511,475 635,022,727 127,455,682 43,193,554 805,671,963
2022

Transfer to Stage 1 5,664,683 (4,961,139) (703,544) - 10,751,351 (7,838,949) (2,912,402) -
(from 2 or 3)

Transfer to Stage 2 (7,395,284) 7,847,918 (452,634) - (15,360,557) 15,873,732 (513,175) -
(from 1 or 3)

Transfer to Stage 3 (1,110,339) (924,858) 2,035,197 - (2,743,833) (1,610,068) 4,353,901 -
(from 1 or 2)

New financial assets 262,698,759 550,346 823,785 264,072,890 275,961,522 1,455,370 719,408 278,136,300
originated or purchased

Derecognition of (62,735,403) (973,418) (1,255,337) (64,964,158) (67,320,310) (2,359,255) (3,555,372) (73,234,937)
financial assets

Changes due to
modifications that (31,147,480) (333,974) (199,965) (31,681,419) (56,153,341) (4,442,421) (1,871,554) (62,467,316)
did not result in
derecognition

Write-offs (30,189,383) (1,002,638) (1,450,587) (32,642,608) (43,964,031) (15,578,259) (1,071,232) (60,613,522)

Foreign exchange and 46,722,498 1,786,994 1,054,770 49,564,262 38,075,466 2,563,892 1,831,533 42,470,891
other changes

Gross Balance at 31 797,608,777 16,352,732 10,898,933 824,860,442 774,268,994 115,519,724 40,174,661 929,963,379
December 2023

The gross carrying amounts include principal and interest. Unamortized deferred fee is not included.